pk
Level 15
Level 15

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@taoj ,         my understanding of this  s" special rule " and for  re-patriation of citizens and Green Card holders is that  instead of treating  these persons as   pure  Non-Resident Aliens under section 871, there si the possibility of treating them under section 877 A  unless  871  yields more taxes due. and considering tac treaty benefits .  I am not very clear as to benefit of this special rule.  However, I suggest  the taxpayer ( whom  had given up   US citizenship or GreenCard and within a three year period renounced the earlier decision  or  entered the country again as a GreenCard holder ) to read through  both section 871 and 877A in conjunction with the applicable tax treaty.  I say this  every thing depends  on the exact facts and circumstances of the particular tax payer.  

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